The tariff classification of a woman’s shirt from China

N268290 September 18, 2015 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Ms. Joanna Woo United-Way International Inc. 147-27 175th Street Room 1A Jamaica, NY 11434 RE: The tariff classification of a woman’s shirt from China Dear Ms. Woo: In your letter dated August 18, 2015, you requested a tariff classification ruling on behalf of your client, Z-Ply Corp. Your sample will be returned as requested.Style SC-332 is a woman’s shirt constructed from two different components. The inner front panels, the back panel, and the sleeves are constructed from 95% cotton and 5% spandex knit fabric. The outer front panels are constructed from 100% polyester open-work non-knit fabric. The garment features a full front opening secured with a zipper closure, a ribbed knit collar, long sleeves with ribbed knit cuffs, and a ribbed knit bottom. The open-work non-knit fabric imparts the essential character of the garment. The applicable subheading for style SC-332 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty will be 26.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kimberly Rackett via email at kimberly.rackett@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division